balance+sheet+item

См. также в других словарях:

• Off-balance sheet item —   A balance which is not reported in the balance sheet …   International financial encyclopaedia

• On-balance sheet item —   Refer instead to On balance sheet account …   International financial encyclopaedia

• Balance sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

• Off-balance-sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

• off-balance Sheet — OBS A liability or other item that is not included in a *balance sheet. *Creative accounting techniques often aim at manipulating *financial statements through off balance sheet transactions, in which significant corporate resources, *income or… …   Auditor's dictionary

• item — / aɪtəm/ noun 1. something for sale ♦ we are holding orders for out of stock items we are holding orders for goods which are not in stock ● Please find enclosed an order for the following items from your catalogue. 2. a piece of information ●… …   Marketing dictionary in english

• item — / aɪtəm/ noun 1. something for sale ♦ we are holding orders for out of stock items we are holding orders for goods which are not in stock ● Please find enclosed an order for the following items from your catalogue. 2. a piece of information ●… …   Dictionary of banking and finance

• extraordinary item — An unusual and unexpected one time event that must be explained to shareholders in an annual or quarterly report, e.g., write down for a discontinued operation, employee fraud, a lawsuit, or other one time events. Results are often presented with …   Financial and business terms

• balancing item — / bælənsɪŋ ˌaɪtəm/, balancing figure / bælənsɪŋ ˌfɪgə/ noun an item introduced into a balance sheet to make the two sides balance …   Dictionary of banking and finance

• Exceptional Item — Charges incurred that must be noted on a company s balance sheet, in accordance with GAAP principles. Even though they are considered to be part of ordinary business charges, exceptional items must be disclosed due to their sheer size or… …   Investment dictionary

• Stockholder equity — Balance sheet item that includes the book value of ownership in the corporation. It includes capital stock, paid in surplus, and retained earnings. The New York Times Financial Glossary * * * stockholder equity stockholder equity ➔ equity * * *… …   Financial and business terms